The Killbuck Savings Bank Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.73% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 5.73% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 12.93% +6.43 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $89.6M | 89,572 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $692.6M | 692,585 | RCOAA223 |
| Recomputed ratio | 12.93% | numerator / denominator | |
| Filed ratio | 12.93% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.43 pp | $44.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.93% +4.93 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $89.6M | 89,572 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $692.6M | 692,585 | RCOAA223 |
| Recomputed ratio | 12.93% | numerator / denominator | |
| Filed ratio | 12.93% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.93 pp | $34.2M | capital that could be lost first |
Total risk-based capital ratio 13.73% +3.73 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $95.1M | 95,113 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $692.6M | 692,585 | RCOAA223 |
| Recomputed ratio | 13.73% | numerator / denominator | |
| Filed ratio | 13.73% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.73 pp | $25.9M | capital that could be lost first |
Tier 1 leverage ratio 9.49% +4.49 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $89.6M | 89,572 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $943.9M | 943,922 | RCOAA224 |
| Recomputed ratio | 9.49% | numerator / denominator | |
| Filed ratio | 9.49% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.49 pp | $42.4M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 11,647 | 11,647 | 11,647 | 11,647 | 11,647 | 8,847 | RCOAP742 |
| Retained earnings | 79,254 | 78,273 | 75,960 | 74,872 | 72,252 | 71,090 | RCOAKW00 |
| Accumulated other comprehensive income | (10,647) | (11,316) | (10,459) | (11,922) | (13,213) | (15,538) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 80,254 | 78,604 | 77,148 | 74,597 | 70,686 | 64,399 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 9,318 | 9,987 | 9,130 | 10,593 | 11,884 | 14,209 | P859 - P840 |
| Common equity Tier 1 capital | 89,572 | 88,591 | 86,278 | 85,190 | 82,570 | 78,608 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 89,572 | 88,591 | 86,278 | 85,190 | 82,570 | 78,608 | RCOA8274 |
| Tier 2 capital | 5,541 | 5,417 | 5,284 | 5,097 | 4,992 | 4,904 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,541 | 5,417 | 5,284 | 5,097 | 4,992 | 4,904 | RCOA5310 |
| Total capital | 95,113 | 94,008 | 91,562 | 90,287 | 87,562 | 83,512 | RCOA3792 |
| Total risk-weighted assets | 692,585 | 673,456 | 660,814 | 629,911 | 627,529 | 610,541 | RCOAA223 |
| Average total assets for the leverage ratio | 943,922 | 923,861 | 902,628 | 879,347 | 878,950 | 866,929 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $23.9M | $2.4M | 10.00% | 0.34% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $261.5M | $68.7M | 26.27% | 9.92% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $8.6M | $1.7M | 20.00% | 0.25% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $273.5M | $173.3M | 63.38% | 25.03% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $352.9M | $352.9M | 100.00% | 50.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $50.9M | $46.5M | 91.30% | 6.71% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $47.1M | $47.1M | 100.00% | 6.80% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $692.6M | ties to item 31 ($692.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $692.6M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $692.6M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 12.93% | 12.93% | 13.73% | 9.49% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.15% | 13.15% | 13.96% | 9.59% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.06% | 13.06% | 13.86% | 9.56% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.52% | 13.52% | 14.33% | 9.69% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.16% | 13.16% | 13.95% | 9.39% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.88% | 12.88% | 13.68% | 9.07% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.02% | 13.02% | 13.84% | 8.79% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.97% | 12.97% | 13.77% | 9.01% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.72% | 12.72% | 13.50% | 8.74% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.83% | 12.83% | 13.62% | 9.06% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.37% | 12.37% | 13.12% | 8.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.80% | 12.80% | 13.58% | 8.76% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| The Killbuck Savings Bank Company (this bank) | Risk-based | 12.93% | 12.93% | 13.73% | 9.49% | |
| Texas Bank | $953.9M | CBLR | NA | NA | NA | 10.61% |
| MainStreet Community Bank of Florida | $953.4M | CBLR | NA | NA | NA | 9.45% |
| Central Bank | $954.6M | Risk-based | 10.32% | 10.32% | 11.57% | 9.37% |
| First National Bank of Middle Tennessee | $952.4M | CBLR | NA | NA | NA | 10.03% |
| First Bank & Trust Company | $952.1M | Risk-based | 20.02% | 20.02% | 21.27% | 14.89% |
| First State Bank | $951.5M | CBLR | NA | NA | NA | 10.67% |
| Stone Bank | $950.7M | Risk-based | 10.40% | 10.40% | 11.65% | 8.37% |
| Diamond Bank | $957.2M | Risk-based | 14.34% | 14.34% | 15.56% | 9.99% |
| Peer 25th percentile | 10.38% | 10.38% | 11.63% | 9.43% | ||
| Peer median | 12.37% | 12.37% | 13.61% | 10.01% | ||
| Peer 75th percentile | 15.76% | 15.76% | 16.99% | 10.63% | ||
| This bank's percentile | 50 | 50 | 50 | 38 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/1017425/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.